§ 7.5-202
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 7.5-202 (2026)
Title 7.5. Digital Advertising Gross Revenues Tax
Subtitle 2. Returns
§ 7.5-202LinkCopy Citation
A person required to file a return under § 7.5–201 of this subtitle shall maintain records of digital advertising services provided in the State and the basis for the calculation of the digital advertising gross revenues tax owed.